Those taking the P7 ACCA DEC 2011 exams should ensure that you have covered the following materials before going to the exam hall, this could come out for 10 - 20 marks this semester
1. ISAE 3402 New assurance standard that can be examined together with ISA 402
2. XBRL Emerging landscape
3. Auditor consideration regarding significant unusual or highly complex transactions
4. Emerging practice with the use of confirmations
5. Challenges in auditing fair values
6. Audit consideration of going concern
This are the latest issues facing the auditing profession and should have a high level of probability in coming out in this semester
1. ISAE 3402 New assurance standard that can be examined together with ISA 402
2. XBRL Emerging landscape
3. Auditor consideration regarding significant unusual or highly complex transactions
4. Emerging practice with the use of confirmations
5. Challenges in auditing fair values
6. Audit consideration of going concern
This are the latest issues facing the auditing profession and should have a high level of probability in coming out in this semester
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